By way of exception to the foregoing, operations transacted with parent, subsidiary or related companies as defined by Article 2359 of the Civil Code, and controlled by one and the same parent, and at all events within one and the same group, are not deemed to be operations with the general public.
Como excepción a lo que antecede, las operaciones efectuadas con sociedades matrices, filiales o empresas conexas definidas en el artículo 2359 del Código Civil, y controladas por la misma sociedad matriz, y en todos los casos dentro del mismo único grupo, no se consideran operaciones con el público general.